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All Journal Jurnal Pendidikan Akuntansi (JPAK) Journal of Accounting Science Jurnal Akuntansi Jurnal Analisa Akuntansi dan Perpajakan Jurnal Pengabdian Dharma Laksana BALANCE: Economic, Business, Management and Accounting Journal Kontigensi: Jurnal Ilmiah Manajemen Sustainable : Jurnal Akuntansi
Mega Rosdiana, Mega
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Social Sciences Other

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The Influence of Understanding The Code of Ethics of The Accountant Profession and Student Intelligence on the Ethical Behavior of Accounting Students Rosdiana, Mega; Sumanto, Agus; Wuryaningrum, Rica
Kontigensi : Jurnal Ilmiah Manajemen Vol 12 No 2 (2024): Kontigensi: Jurnal Ilmiah Manajemen
Publisher : Program Doktor Ilmu Manajemen, Universitas Pasundan, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56457/jimk.v12i2.660

Abstract

This study examines the influence of understanding the code of ethics in the accounting profession and student intelligence on the ethical behavior of accounting students. Ethical behavior in the professional and academic context has become a critical issue due to increasing cases of financial irregularities. Students, especially those studying accounting, play a crucial role in maintaining ethical standards in financial reporting and broader economic activities. The research seeks to understand how students' knowledge of ethical guidelines in accounting, combined with their cognitive abilities, influences their ethical conduct. The results suggest that both a strong understanding of professional ethics and high intelligence contribute positively to fostering ethical behavior among accounting students. This finding is essential in designing educational programs that integrate both ethical teachings and intellectual development to prepare future accountants for the challenges of their profession.
Co-Authors Agus Sumanto Lilis Lasmini Maqbula Arochman Nadeak, Thomas Wuryaningrum, Rica